---
kind: "section"
citation: "25 C.F.R. § 900.71"
title: "25"
number: "900.71"
heading: "What type of reserve fund is anticipated for funds deposited into a reserve for replacement of facilities as specified in § 900.70(c)?"
url: "https://uscodex.org/cfr/25/900.71"
---

# §900.71. What type of reserve fund is anticipated for funds deposited into a reserve for replacement of facilities as specified in § 900.70(c)?


Reserve funds must be accounted for as a capital project fund or a special revenue fund.


## Notes

### Authority

Authority: 25 U.S.C. 450f et seq.

### Source

Source: 61 FR 32501, June 24, 1996, unless otherwise noted.